Магистерская диссертация посвящена разработке практических рекомендаций по созданию и применению аудита эффективности использования бюджетных средств в сфере здравоохранения на примере Свердловской области. Выпускная квалификационная работа состоит из введения, трех глав, заключения и библиографического списка. В первой главе рассмотрены теоретические аспекты аудита эффективности использования бюджетных средств. Во второй главе проанализированы результаты проведения аудита эффективности использования бюджетных средств в сфере здравоохранения на примере Свердловской области за 2019-2021 годы. Третья глава посвящена разработке мероприятий по повышению результативности проведения аудита эффективности использования бюджетных средств в сфере здравоохранения Свердловской области. / The master's thesis is devoted to the development of practical recommendations for the creation and application of an audit of the effectiveness of the use of budgetary funds in the field of healthcare on the example of the Sverdlovsk region. The final qualifying work consists of an introduction, three chapters, a conclusion and a bibliographic list. In the first chapter, the theoretical aspects of the audit of the effectiveness of the use of budgetary funds are considered. The second chapter analyzes the results of the audit of the effectiveness of the use of budgetary funds in the field of healthcare on the example of the Sverdlovsk region for 2019-2021. The third chapter is devoted to the development of measures to improve the effectiveness of the audit of the effectiveness of the use of budgetary funds in the healthcare sector of the Sverdlovsk region.

Date:                        2018-06-04 Level:                       Bachelor thesis in Business Administration, 15 cr Institution:              School of Business, Society and Engineering, Mälardalen University Authors:                   Blerta Balaj                                   Fariba Mohammedian                              Title:                        Digitization in the audit profession                                                                 – A qualitative study on how efficiency and quality have changed in                                                                       connection with digitization Tutor:                      Staffan Boström Keywords:              Digitization, audit, information technology, efficiency audit, quality audit Research questions:               What strengths and weaknesses result from the development of digitization within                                 the audit profession?                                 What possibilities does digitization bring within the audit profession? Purpose:                  The purpose of the study is to examine the impact of digitization on the audit                                 profession. Specifically, it is investigated how the efficiency and quality of audit                                 has changed in connection with digitization. Method:                  The study is based on a qualitative research method with an abductive approach.                                Semi-structured interviews with four authorized auditors have been conducted for                                 the collection of information. Information gathering has also been done through                                scientific articles, literature and electronic sources. Conclusion:            More assignments per auditor can be performed but there is currently insufficient                                knowledge within information technology. The evolution of digitization enables                                increased efficiency and quality within the audit profession. In the future,                                increased knowledge within IT will be crucial to the profession. / Datum:                    2018-06-04 Nivå:                        Kandidatuppsats Företagsekonomi, 15 hp Akademi:                Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Högskola Författare:              Blerta Balaj                                   Fariba Mohammedian                                                    Titel:                        Digitalisering inom revisionsyrket                                                               – En kvalitativ studie om hur effektivitet och kvalitet har förändrats i                                                                     samband med digitaliseringen Handledare:            Staffan Boström Nyckelord:              Digitalisering, revision, informationsteknologi, effektivitetsrevision,                                                                 revisionskvalitet Forsknings- frågor:                     Vilka styrkor och svagheter medför utvecklingen av digitalisering inom                                                                    revisionsyrket?                                                              Vilka möjligheter öppnar digitaliseringen upp för inom revisionsyrket? Syfte:                       Syftet med arbetet är att studera vilken påverkan digitaliseringen har medfört                                 inom revisionsyrket. Specifikt undersöks hur effektivitet och kvalitet av revision                                 har förändrats i samband med digitaliseringen. Metod:                     Studien utgår från en kvalitativ forskningsmetod med en abduktiv ansats.                                Semistrukturerade intervjuer med fyra auktoriserade revisorer har utförts för                                insamling av information. Informationsinsamling har även skett genom                                vetenskapliga artiklar, litteratur samt elektroniska källor. Slutsats:                  Fler revideringar per revisor kan utföras men det finns i nuläget bristande kunskap                                 inom informationsteknik. Digitaliseringens utveckling möjliggör för ökad                                 effektivitet och kvalitet inom revisionsyrket. I framtiden kommer ökad kunskap                                 inom IT vara avgörande för yrket.

The electricity cost is one of the largest components of operating costs on a belt conveyor system. This dissertation introduces a unique Conveyor Electricity Cost Efficiency Audit Methodology (CECEAM). In the CECEAM the conveyor system is evaluated from a high to detail level in order to identify opportunities to improve electricity costs. The CECEAM includes methodologies and tools developed to analyze not only the conveyor belt alone, but also the materials handling system as a whole. The outline of the dissertation is structured as follows: Chapter 1 includes the background and problem identification by means of a literature study. The main objective, as well as specific objectives, is defined in this chapter. In chapter 2, the CECEAM is introduced and an overview of the total methodology is discussed. The data acquisition part of the CECEAM; documentation, personnel, walk, technical audit as well as the conveyor database is discussed in chapter 3. Chapter 4 concentrates on the Conveyor Energy Conversion Model (CECM) and the verification thereof. The Integrated Conveyor Energy Model (ICEM) methodology is introduced (in chapter 5) and the economic evaluation concepts and energy management basics needed in the CECEAM are covered. Chapter 6 covers a CECEAM case study where the practical application of the CECEAM is illustrated with ICEM simulations, opportunity identification and recommendations. The conclusion and recommendations for further studies is proposed in chapter 7. / Dissertation (MSc (Electrical Engineering))--University of Pretoria, 2007. / Electrical, Electronic and Computer Engineering / unrestricted